Florida Statute 320.15 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXIII
MOTOR VEHICLES

Chapter 320
MOTOR VEHICLE LICENSES

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F.S. 320.15

320.15 Refund of license tax.—

(1) Any resident owner of a motor vehicle or mobile home that has been destroyed or permanently removed from the state shall, upon application to the department and surrender of the license plate or mobile home sticker issued for such vehicle, be entitled to a credit to apply to registration of any other vehicle in the name of the owner, if the amount is $3 or more, for the unexpired period of the license. However, if the license plate surrendered is a “for-hire” license plate, the amount of credit may not be more than one-half of the annual license tax amount. A credit is not valid after the expiration date of the license plate which is current on the date of the credit, as provided in s. 320.07.

(2) A motor vehicle registrant or mobile home owner who has renewed a motor vehicle registration during the advance renewal period pursuant to s. 320.071 and who surrenders the license plate for the vehicle before the end of the renewal period may apply for a refund of the license taxes assessed in s. 320.08.

History.—s. 6, ch. 7275, 1917; s. 1, ch. 7737, 1918; RGS 1011; s. 5, ch. 8410, 1921; s. 3, ch. 10182, 1925; CGL 1285; s. 3, ch. 15625, 1931; s. 3, ch. 16085, 1933; s. 1, ch. 59-266; s. 6, ch. 65-190; s. 1, ch. 65-465; ss. 24, 35, ch. 69-106; s. 3, ch. 78-186; s. 40, ch. 83-318; s. 53, ch. 85-180; s. 12, ch. 88-306; s. 115, ch. 90-136; s. 10, ch. 90-329; s. 2, ch. 2012-110; s. 41, ch. 2012-181.

F.S. 320.15 on Google Scholar

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Amendments to 320.15

Arrestable Offenses / Crimes under Fla. Stat. 320.15

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 320.15.

Annotations, Discussions, Cases:

Cases Citing Statute 320.15

Total Results: 20

Echo River Sanctuary, LLC f/k/a TSE Plantation, LLC v. 21st Mortgage Corp., Meri L. Harrell Curtis R. Harrell

Court: Fla. Dist. Ct. App. | Date Filed: 2022-09-14T00:53:00-07:00

Snippet: 21st Mortgage draws our attention to Section 320.015(2), Florida Statutes (“Taxation of mobile homes…its security agreement with a debtor and section 320.015(2), that its security interest in a mobile home

ARK REAL ESTATE SERVICES, INC. v. 21ST MORTGAGE CORPORATION

Court: Fla. Dist. Ct. App. | Date Filed: 2020-07-29T00:53:00-07:00

Snippet: debt remains outstanding. § 320.015(1), (2), Fla. Stat. (2013). Section 320.015 provides as follows: …as real property under subsection (1). § 320.015(1), (2), Fla. Stat. (2013) 21st Mortgage established…property under applicable law.” In addition, section 320.015(2) expressly states that any mobile home classified

Greentree Servicing, LLC v. Decanio

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-22T23:53:00-08:00

Citation: 948 So. 2d 1033

Snippet: presumed to be tangible personal property. Section 320.015, Florida Statutes (2004), also addresses whether…similar to that found in section 193.075. Section 320.015 reads in pertinent part: (1) A mobile home, as …mobile home to his lot in accordance with section 320.015, it became subject to real property tax treatment…not "owners" for purposes of section 320.015, and that consequently the mobile homes could not…quot; over the land and mobile home. As section 320.015(2) points out, Mr. Decanio could choose to have

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Court: Fla. Att'y Gen. | Date Filed: 2004-10-27T00:53:00-07:00

Snippet: classified and taxed as real property.9 Section 320.015(1), Florida Statutes, provides that a mobile home…cases cited therein. 7 Id. 8 Supra n. 5. 9 Section 320.015(1), Fla. Stat. 10 And see s. 193.075(3), Fla. Stat

Department of Revenue v. Val-Pak Direct Marketing Systems, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2003-06-27T00:53:00-07:00

Citation: 862 So. 2d 1

Snippet: amendments to subsection (7)(w) have been made, ch. 96-320, § 15, at 1526, Laws of Fla., the text of the portion…legislature. Ch. 90-132, § 93, at 491; ch. 96-320, § 15, at 1526. Moreover, the heading to subsection

Zapo v. Gilreath

Court: Fla. Dist. Ct. App. | Date Filed: 2001-03-15T23:53:00-08:00

Citation: 779 So. 2d 651

Snippet: However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides: A mobile…construe sections 193.075(1), 320.01(2)(a) and 320.015(1) together and to harmonize them, if possible.…defined by law." The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes

USA Financial Services, Inc. v. Steward

Court: Fla. Dist. Ct. App. | Date Filed: 1991-11-01T00:00:00-08:00

Citation: 588 So. 2d 299, 1991 Fla. App. LEXIS 10945, 1991 WL 224955

Snippet: realty.” A similar provision is found in section 320.015(1), Florida Statutes, pertaining to taxation of…of mobile homes. Subsection (2) of section 320.015 provides further, in part, that classification of a

General Elec. Capital Corp. v. Sohn

Court: Fla. Dist. Ct. App. | Date Filed: 1990-08-24T00:53:00-07:00

Citation: 566 So. 2d 841

Snippet: although appellant recognizes the language in Section 320.015(1), Florida Statutes,[1] pertaining to the circumstances…property, it nonetheless contends that Section 320.015(2), Florida Statutes,[2] is controlling. According… personal property is not dispositive. Section 320.015(2), Florida Statutes, clearly states that such …ZEHMER and MINER, JJ., concur. NOTES [1] Section 320.015, Florida Statutes, states in pertinent part, "…permanently affixed thereto." [2] Section 320.015(2), Florida Statutes, states, "Notwithstanding

Moore v. State, Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1988-09-13T00:00:00-07:00

Citation: 536 So. 2d 1050, 13 Fla. L. Weekly 2133, 1988 Fla. App. LEXIS 4046

Snippet: licensing of mobile homes. See e.g., sections 320.015; 320.08(10); 320.0815, Florida Statutes (1984).

Nordbeck v. Wilkinson

Court: Fla. Dist. Ct. App. | Date Filed: 1988-08-10T00:53:00-07:00

Citation: 529 So. 2d 360

Snippet: defined by law." The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes

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Court: Fla. Att'y Gen. | Date Filed: 1988-05-24T00:53:00-07:00

Snippet: evidence payment thereof," (e.s.) and s. 320.015(1), F.S., which provides, in pertinent part, as…registered owner for ad valorem taxation. See also, s. 320.015(1), F.S., providing that "[a] mobile home

Mikos v. King's Gate Club, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1983-02-03T23:53:00-08:00

Citation: 426 So. 2d 74

Snippet: The pertinent portion of section 320.015 reads as follows: 320.015 Taxation of mobile homes. A mobile…owners of the land within the meaning of section 320.015, Florida Statutes (1981), thereby holding that …constitutes ownership for the purpose of section 320.015. With respect to the cross-appeal, we believe the

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Court: Fla. Att'y Gen. | Date Filed: 1982-10-14T00:53:00-07:00

Snippet: or personalty in any particular case. Section 320.015, F.S., provides in pertinent part that `[a] mobile

Barnett Bank of Clearwater, NA v. Rompon

Court: Fla. Dist. Ct. App. | Date Filed: 1979-11-06T23:53:00-08:00

Citation: 377 So. 2d 981

Snippet: by the Department. §§ 320.01(1)(a); 320.01(6); 320.015; 320.02; 320.06(1)(d), Fla. Stat. At the time appellant

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Court: Fla. Att'y Gen. | Date Filed: 1975-06-03T00:53:00-07:00

Snippet: valorem taxation. . . . (Emphasis supplied.) Section 320.015, F.S., provides in pertinent part as follows: A…likewise falls within the ownership requirement of s. 320.015, supra, so that the stockholder is entitled to

First Arlington Investment Corporation v. McGuire

Court: Fla. Dist. Ct. App. | Date Filed: 1975-04-09T00:53:00-07:00

Citation: 311 So. 2d 146

Snippet: 804. In Brightwell v. Beem, Fla. 1956, 90 So.2d 320, a 15-year old girl was an invitee of the bathing beach

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Court: Fla. Att'y Gen. | Date Filed: 1974-07-18T00:53:00-07:00

Snippet: taxes." Further qualification is made by s. 320.015, F.S., which states that "a mobile home .

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Court: Fla. Att'y Gen. | Date Filed: 1974-05-13T00:53:00-07:00

Snippet: real property roll the following year. Section 320.015, F.S., expressly provides that mobile homes are

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Court: Fla. Att'y Gen. | Date Filed: 1974-04-26T00:53:00-07:00

Snippet: State Const., in 1970 the legislature enacted s. 320.015, F.S. 1971, to provide: "A motor vehicle, …property. . . ." (Emphasis supplied.) Section 320.015, F.S. 1971, was amended by s. 2, Ch. 72-339, Laws…question then arises as to whether the amendment to s.320.015, F.S. 1971, made by s. 2 of Ch. 72-339, supra,

Collins v. National Fire Insurance Co. of Hartford

Court: Fla. Dist. Ct. App. | Date Filed: 1958-09-10T00:53:00-07:00

Citation: 105 So. 2d 190

Snippet: the part of the contractor. On pages 319 and 320 of 15 F.2d, it is stated: "When the bond is read…light of the statute. It is then stated on page 320 of 15 F.2d: "When the bond is so construed, and